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Managing sustainability using financial accounting data: The value of input-output analysis
مدیریت پایداری با استفاده از داده های حسابداری مالی: ارزش تجزیه و تحلیل خروجی ورودی-2021 This paper explores the potential of a practical sustainability accounting roadmap that might contribute
to transforming organisational accounting approaches to sustainability. The paper develops and evaluates an approach to input-output analysis, which combines existing financial accounting with publicly
available national input-output data for scanning upstream supply chains of organisations for comprehensive scope-3 impact assessments. A range of accounting outputs are availed, providing insight into
aspects of an organisation’s direct and indirect environmental and social supply chain impacts at a national and international level. The practical sustainability accounting roadmap presented in this study
has the potential to address a range of organisational-level sustainability accounting questions focused
on efficiency, consistency and sufficiency, and to assist in the preparation of external sustainability
reporting commitments. The findings suggest the accounting profession ought to assume a greater responsibility in the sustainability debate by facilitating and promoting the trial and uptake of related
methodologies and tools to enable organisations to measure and report on broader aspects of
performance.
keywords: حسابداری پایداری | زنجیره تامین | حسابداری زیست محیطی | گزارش پایداری | تجزیه و تحلیل ورودی خروجی | Sustainability accounting | Supply chain | Environmental accounting | Sustainability reporting | Input-output analysis |
مقاله انگلیسی |